U.S. Court of Appeals for the First Circuit, 2007

Jordan v. Commissioner of Internal Revenue

U.S. Court of Appeals for the First Circuit · Decided June 20, 2007

226 F. App'x 15

Counsel

Theodus Jordan on brief pro se., Robert L. Baker, Michael J. Haungs, Attorneys, Tax Division, and Eileen J. O’Connor, Assistant Attorney General, on brief for appellee.

Cases that cite this one

3 later published cases cite this decision.

Allen A. Vest v. Commissioner (United States Tax Court 2018)
Terry v. Comm'r (United States Tax Court 2016)
Del Valle Villafane v. Comm'r (United States Tax Court 2010)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

After carefully reviewing the briefs and record on appeal, we affirm for substantially the reasons given below.

The appellant asserts that his 2002 tax liability should have been offset by an earlier overpayment because he was not indebted to the Department of Education. He identifies no error, however, in the Tax Court’s determination that it lacked jurisdiction over that issue. I.R.C. § 6402.

The appellant asserts that certain retirement-related distributions should have *16been construed as exempt loans. He fails to identify anything in the record tending to show both that the distributions were loans and that they satisfied exemption requirements. I.R.C. § 72. Finally, the appellant identifies no error in the Tax Court’s determination that he did not satisfy requirements for head-of-household status or a dependency deduction. I.R.C. §§ 2,151(c) & 152.

Affirmed. See 1st Cir. Loc. R. 27.0(c).

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